Continued professional education: An investigative analysis of its benefits in the view of the independent auditors registered at the CNAI and linked to the CRC-MT

Abstract

The objective of this research is to identify the benefits arising from the requirement of compliance with continuing education for independent auditors in the view of professionals registered in the CNAI associated with CRCMT. Much is known about the periodic transitions that exist in Brazilian norms and legislation that directly affect the exercise of accounting activities, especially the audit of financial statements that are elaborated by the corporate governance of business organizations, sometimes considered disastrous and alarming both from the point of view of accountants, and from taxpayers. The information collected was essential in identifying the benefits that the requirements of compliance with the continuing professional education program provide for the consolidation of the activities of the independent auditor in the opinion of the interviewees. Regarding the methodology, this research is classified as a survey or survey, whose typology is characterized as descriptive and of a qualitative nature. Finally, through the comparative analysis of the data, it was observed that 100% of the interviewed auditors are worried about being updated, and are looking for professional improvement. In this context, it is up to the trainers to invest more in jobs and improvement courses.

Keywords

• Tipos de auditoria
• governança corporativa
• atividades do auditor
• normas de auditoria